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All Journal Jurnal Ilmiah Ilmu Manajemen (JUIIM)
Tarisa Adinda Choirunnisa
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Ilmu Manajemen (JUIIM)

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Pengaruh Pajak, Ukuran Perusahaan, Exchange Rate dan average Terhadap Transfer Pricing Tarisa Adinda Choirunnisa; Dirvi Surya Abbas; Imam Hidayat; Sriyanto Sriyanto
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.399

Abstract

The purpose of this study was to determine the effect of tax, firm size, tunneling incentive and leverage on transfer pricing in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2015-2021 period. The population of this study includes all food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 6 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that tunneling incentives have an effect on positive on transfer pricing, while taxes, firm size, and leverage have no effect on transfer pricing.
Co-Authors Abbas, Dirvi Surya Imam Hidayat Sriyanto Sriyanto